Notification No 10/2019 Central Tax : Rs 40 Lakh GST Registration

Last Updated on: April 15, 2026

Notification No 10/2019 Central Tax

NOTIFICATION NO. 10/2019–CENTRAL TAX [F.NO.354/25/2019-TRU], DATED 7-3-2019
[CORRECTED BY CORRIGENDUM F.NO. 354/25/2019-TRU, DATED 29-3-2019]
AS AMENDED BY NOTIFICATION NO. 3/2022-CENTRAL TAX, DATED 31-3-2022 AND NOTIFICATION NO. 15/2022-CENTRAL TAX, DATED 13-7-2022

Notification No 10/2019 Central Tax Dated 7th March 2019 issued to give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

Video Explanation of Notification No 10/2019 Central Tax for GST Registration Limit of Rs 40 Lakh

https://youtu.be/A7RLmgls-pY

Read Notification No 10/2019 Central Tax

PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2019-Central Tax

New Delhi, the 7th March, 2019

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, –
(a) persons required to take compulsory registration under section 24 of the said Act;

(b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table;
(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
(iv) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act.

TABLE

Sl. No.	Tariff item, sub-heading, heading or Chapter	Description
(1)	(2)	(3)
1	2105 00 00	Ice cream and other edible ice, whether or not containing cocoa.
2	2106 90 20	Pan masala
3	24	All goods, i.e. Tobacco and manufactured tobacco substitutes.
¹ [ 4.	6815	²[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
5.	6901 00 10	Bricks of fossil meals or similar siliceous earths
6.	6904 10 00	Building bricks
7.	6905 10 00	Earthen or roofing tiles. ]

2. This notification shall come into force on the 1st day of April, 2019.

[F.No.354/25/2019-TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Notes

Inserted by Notification No. 3/2022-Central Tax, Dated 31-3-2022, w.e.f. 1-4-2022.
Substituted for “Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks” by Notification No. 15/2022-Central Tax, Dated 13-7-2022, w.e.f. 18-7-2022.

Download Notification in PDF click here

gst registration limit 40 lakhs notification ,gst 40 lakhs limit notification ,gst exemption limit notification 2019 ,notification 10/2019 gst ,notification no 10/2019 gst,gst notification ,notification no. 10/2019-central tax dated 7th march, 2019 ,40 lakh exemption under gst notification,gst threshold limit 40 lakhs notification

gst registration limit 40 lakhs notification pdf,

Notification No 10/2019 Central Tax : Rs 40 Lakh GST Registration Limit from 01.04.2019